### B2 – Foreign Income – BLAGAB

| Source | Relevant income | Foreign tax | Rate % | Foreign tax to 20.25% | Excess foreign tax | Appropriate fraction of relevant expenses (TRE x RI/TI) | Income above expenses TIOPA 2010 s100 | Relevant fraction of profits | Income restricted to profits TIOPA 2010 s101 | Maximum creditable tax | Actual creditable tax | |-------------------|-----------------|-------------|--------|-----------------------|--------------------|------------------------------------------------------|--------------------------------------|----------------------------|------------------------------------------|------------------------|----------------------| | Overseas shares | 19,230 | 260 | 1.38 | 260 | 0 | 17,250 | 1,980 | 15,631 | 1,980 | 400 | 260 | | Overseas debentures | 62,190 | 852 | 1.37 | 852 | 0 | 55,772 | 6,418 | 50,551 | 6,418 | 1,296 | 852 | | Total | 81,420 | | | | | | | | | | 1,112 |